CHAPTER III

RESEARCH DESIGN AND METHODOLOGY

This chapter presents the methods and techniques, population and sample,

research instrument, construction and validation of instrument, data gathering

procedure, and treatment of data employed in the study.

Methods and Techniques of the Study

The researcher, throughout continuous consideration of both the dependent

and the independent variables, sought that quantitative research is appropriate in the

collection and presentation of data acquired. According to Pritha Bhandari (2022),

quantitative research is the process of collecting and analyzing numerical data. It can

be used to find patterns and averages, make predictions, test causal relationships,

and generalize results to wider populations.

The research administered will test the feedback of respondents, in terms of their

professional relation as accountancy degree holders to the academy, that affects their

availability in offering their services to campuses. Several factors are tested that may
have resulted in a difference towards the perspective of the respondents in extending

their professional skills in the education sector.

In addition to the statement, under quantitative type of research, specifically a

correlational research is used to formally test hypotheses, or predictions, using

statistics. The results may be generalized to broader populations based on

the sampling method used, is applied in the study. In using correlational research, the

respondents that differ in their employment status and connection to the academic

sector of accountancy, are sought for their responses and is assessed to seek findings

of the factors that may have determined their availability in the academe.

In the form of numerically rated survey questionnaire, as a primary source of

response from the respondents to be observed and analyzed by the researchers, the

study will test the hypothesis by means of numerical counts. A survey type, research

questionnaire is distributed among respondents and will be administered, with a rating

scale that identifies the way they perceive the factor. Furthermore, descriptive

statistics define by Adam Hayes (2023) as a brief informational coefficient that

summarize a given data set, which can be either a representation of the entire

population or a sample of a population, is applied in the study, will be discussed, and

elaborated along this chapter.

Population and Sample of the Study

As the title indicates, the research is held towards accountancy professionals

that have been or are still engaged in the academic sector of accounting. As defined

by Kassiani Nikolopoulou (2022) Purposive sampling refers to a group of non-

probability sampling techniques in which units are selected because they have

characteristics that you need in your sample. In other words, units are selected “on
purpose” in purposive sampling. The main goal of purposive sampling is to identify

the cases, individuals, or communities best suited to helping answer your research

question. 

Four campuses around Balanga Bataan, that offer Accountancy as a course is

the area scale where the study will be held. Among these campuses, accountancy

professionals will be sought by the researcher to ask for response of. As the purposive

sampling suggests, the respondents will be specifically approached with the purpose

of professional accountants are sought with regards to their relation to the academic

sector. As per the respondents that are not rendering their services anymore but are

once or has been performing in the academic sector, previous accounting instructors

will be sought from the same schools.

To connect to these professionals, it may be by means of messaging

them by seeking the assistance of the schools, the students they once handled and by

mobilities. The researchers may also visit them at their workplace if needed.

Necessary precautions will be taken when done so, to avoid neglecting the rights of

the professionals. The researcher will make sure to not be a burden to the respondents.

A total of forty respondents, twenty respondents that are accounting

professional and are still rendering their services to the academic sector, and twenty

respondents that are accounting professionals that have left the academic sector, and

of any gender, will be the primary providers of responses in the study.

In choosing the respondents, the research will consider the availability of the

proctors. The researchers will adjust their time to meet the schedules of the

professionals who will serve as the respondents of the study. By doing so, upon the
collection of data, the researcher will wait for the professionals to give their responses

until they finished.

Research Instrument of the Study

The Teacher College, by the Columbia University defined research instrument

as a tool used to collect, measure, and analyze data related to the research interests.

Upon the specification of the respondents that are selected and are the most

appropriate for study, the researcher then prepared a survey questionnaire as the

primary form of feedback collection from the respondents. A survey questionnaire,

designed in accordance with the statement of the problem by the study, is assessed

and will be administered by the researchers among the respondents. The survey

questionnaire is a rated scale type, with a numerically translated response, in

accordance with the design and methodology used in the collection and presentations

of data. Furthermore, the factors that are sought and will be tested in the study are the

highlight of the research survey questionnaires. By conceptualizing the research topic

and the aim of the study, several factors associated with the availability of the

accountancy professionals are sought and added as variables. These factors are

specifically chosen and will be included in the questionnaire in the form of rated

scale-perception type.

The research questionnaire is in accordance with the statement of the problem.

It is divided then into three categories. The demographic factors that are helpful to the

study are in the first part of the research questionnaire. It is optional for the

respondents to indicate their name. The following data are required to be stated, rest

assured that the confidentiality of the information is kept by the researchers. The

second part used a scale-indicator. It is the best method to be applied in gathering

feedback from the respondents. The statements are in a positive manner, and it is up

to the perception of the respondents to indicate which best describes them.

The third part indicates the respondent’s relevance to the academic sector of

accounting. By means of a yes or no indicator, it will help the study tabulate a better

finding and a creditable result. The statements that are written and distributed to the

respondents will be validated first by the certified individuals who are in no relation to

the researchers to keep the integrity of the research paper.

The individuals that will be sought in validating the questionnaires must be

certified and are professionals in their field. It is to maintain the reliability of the

instruments that the researchers used.

As the questionnaires being the primary source of research data, the researcher

also sought additional information by reading and reviewing articles, statements,

books, and other studies that are relevant to the research. Theories are also sought

which the study will seek accordingly if applicable to the study or has proven a

different result.

The related studies that are sought by the researchers are the basis of selecting

factors that may have affected the variables, which seems to be the best applicable in

the research. Several articles that applies the same procedures in the application of the

methods in verifying the variables are also sought by the researchers.

Data Gathering Procedure

Upon the preparation of the research survey questionnaires that will be

administered, the respondents of the study are already chosen. By means of a physical

appearance by the researcher and the respondents, both present during the collection
of response, it is factual to say that the data used and analyzed are creditable and

reliable.

With the prepared survey questionnaire printed and on hand, the researchers

will distribute the response collecting materials, campus per campus, one by one. It

may take a longer span of time but is not over one month. The data will be kept and

will be analyzed by a professional. Upon the tabulation of the data and interpretations,

researchers will not interfere and change any data and response provided by the

respondents.

The following procedures will be followed in doing so:

First, printed materials ought to be prepared. The materials must be clearly

printed, neatly divided, and properly grouped. To ensure that the questionnaires are

not faulty, the researcher will check it per page and word per word. After checking if

the questionnaires are ready, they will then be distributed.

Upon the distribution of questionnaires, at least two researchers should be

present along with the chosen respondents. The researchers may guide the

respondents in answering the questions, but they have no right to ask the respondents

which answer they should provide. Neglection of the rightful collection of data will

result in an unreliable study and a waste of both the researchers and the respondent’s

time. The researcher should not interrupt the respondents when they are providing

feedback.

The researcher ought to wait until the respondents are finished, before

proceeding to another respondent. It is not feasible to keep all the respondents in one

room, so one by one and personally meeting the respondents is the most possible way

of collecting the data.

 The responses ought to be kept in a safety envelope and no changes shall be

made. The reliability of the information that will be provided by the research relies in

the collection of the responses by the respondents.

Data Treatment and Analysis

After the application of descriptive statistics, defined by an article of Simple

Learn (2023), it refers to a set of methods used to summarize and describe the main

features of a dataset, such as its central tendency, variability, and distribution.

The researcher is not fit to apply such methods, therefore, professionals will be

sought. The professionals must be certified in their field and in no connection to any

of the researchers. They must not be relatives, close friends, and friends of friends by

the researchers to keep the creditability of the results.

These methods provide an overview of the data and help identify patterns and

relationships. By means of simply summarizing the responses and finding differences

among the counts per factor, a deeper analyzation must be implied. This part may be

done by the researchers. Summarizing the responses by the respondents, by counting

scores per indicators per variable. It will be recorded in an excel file and will be

handed to the professional along with the respondents answering questionnaires.

Although descriptive statistics may present results, it is a mere fraction of a

more factual information that may be provided when inferential statistics is applied.

While descriptive statistics can only summarize a sample’s characteristics, inferential

statistics use your sample to make reasonable guesses about the larger population.

Inferential statistics are often done by professionals or statisticians.

By then, the researchers are tasked to ask a professional in the analysis of the

results. The application of data analysis may vary upon the decision of the

professional that is sought. The researchers may follow his/her advice for the

improvement of the research.

Notes to Chapter 3

Bhandari, P. (2022b). What Is Quantitative Research? | Definition, Uses & Methods.

Scribbr. https://www.scribbr.com/methodology/quantitative-research/

Hayes, A. (2023). Descriptive Statistics: Definition, Overview, Types, Example.

Investopedia. https://www.investopedia.com/terms/d/descriptive_statistics.asp

Nikolopoulou, K. (2022). What Is Purposive Sampling? | Definition & Examples.

Scribbr.

https://www.scribbr.com/methodology/purposive-sampling/#:~:text=Purposiv

e%20sampling%20refers%20to%20a,on%20purpose%E2%80%9D%20in

%20purposive%20sampling

Published_Study-Material-Examples. (n.d.). Scribd.

https://www.scribd.com/document/448566447/Published-Study-Material-

Examples

Simplilearn. (2023). What is Descriptive Statistics: Definition, Types, Applications,

and Examples. Simplilearn.com. https://www.simplilearn.com/what-is-

descriptive-statistics-article#:~:text=Descriptive%20statistics%20refers%20to

%20a,help%20identify%20patterns%20and%20relationships